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In previous blog post on GST Annual Return Part 1 we explained the classification of GSTR 9 along with overview on all parts.
Part II of GSTR 9 deals with reporting of outward supplies that includes advances received, inward and outward supplies on which tax is payable. All invoices including amendments issued shall be reported under Table 4 and 5 of part II of GSTR 9. Below is the detailed analysis:
Aggregate value of all supplies made to unregistered persons and consumers including supplies made through e-commerce operators on which tax has been paid shall be reported here. Debit notes or credit issued, if any, shall be reported net off of the above.
Ref: Table 5, 7, 9 and 10 of GSTR 1 shall be referred to report aggregate value under Table 4A.
Aggregate value of all supplies made to registered persons including supplies made through e-commerce operators shall be reported here. Only such supplies on which tax has been paid shall be included here. However, supplies on which tax has been paid through reverse charge, nil rated supply, non- GST supply, etc. shall not be included here. Debit notes and credit notes issued to registered persons should not be reported here.
Ref: Table 4A and 4C of GSTR 1
This section includes value of all zero rated supplies along with export of goods or services outside India on which tax been paid. However, supplies made SEZs, deemed exports, and exports on which tax has not been paid i.e. under Letter of undertaking or bond shall not be reported here. Debit notes and credit notes issued shall be shown separately.
Ref: Table 6A of GSTR 1
Value of supplies made to SEZs on payment of tax shall be reported here. SEZ shall mean to include developer of SEZ or a unit of SEZ. Debit notes and credit notes shall be shown separately.
Ref: Table 6B of GSTR 1
It includes value of all supplies made in nature of deemed exports. Supply shall be classified as deemed exports from 18th October 2017. Any sales before such period shall not be included under deemed exports. Debit notes and credit notes shall not be included here.
Ref: Table 6C of GSTR 1
This section deals with unadjusted advances. It refers to the receipt of advances, payment of tax on the same but non-issuance of invoice against such advances received in the same financial year. However, as per Rule 50, a receipt voucher shall be issued on receiving advance. Further, as per notification number 66/2017-CT dated 11th November, 2017, payment of tax on advance receipt against supply of goods is exempted. Thus, tax is payable only on advances received for supply of services.
Ref: Table 11A of GSTR 1
Any inward supplies on
Credit notes / debit notes issued all supplies other than those supplies made under B2C shall be reported here. Thus, credit note / debit note issued against supplies under B2B, exports, SEZ and deemed exports shall be recorded under this part of GSTR 9.
Any credit notes / debit notes issued under B2C shall be captured under section 4A of GSTR 9.
Further, credits notes issued against NIL rated, exempted and non-GST supplies shall not be reported here.
Ref: Table 9B of GSTR 1
Total of all supplies on which tax is payable
All exports (outside India) made without payment of tax shall be reported here. Supplies made to SEZ shall not be reported here. Taxpayer shall ensure that terms of bond/ LUT have not been violated and that the bond/ LUT have not been withdrawn.
Ref: Table 6A of GSTR 1.
All supplies made to SEZ developer or a unit in SEZ without payment of tax shall be reported here.
Ref: Table 6B of GSTR 1.
Outward supplies as notified by Government on time to time basis on which tax is to be paid by recipient on reverse charge basis shall be reported under this section of GSTR 9.
The provider of such notified service or goods shall not collect any tax from the recipient of these supplies.
Exempt supplies on which no tax is payable shall not be reported here.
Ref: Table 4B of GSTR 1
Total of 5A to 5F
Reconciliation of GSTR 3B and GSTR 1:
It is necessary to reconcile turnover reported as per GSTR 3B and GSTR 1 as more dependence shall be placed on details reported in GSTR 1.
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